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hyperlink \l "_toc402448971" 孨0昩h{樺w?uag>k pageref _toc402448971 \h 5
hyperlink \l "_toc402448972" n ;`r pageref _toc402448972 \h 5
hyperlink \l "_toc402448973" 孨 踒h噀鯪 pageref _toc402448973 \h 6
hyperlink \l "_toc402448974" n 昩h噀鯪剉6r pageref _toc402448974 \h 7
hyperlink \l "_toc402448987" 踁 昩h噀鯪剉衏 pageref _toc402448987 \h 12
hyperlink \l "_toc402448988" 擭 _h0膵h0歔h蔛t t~{歔 pageref _toc402448988 \h 14
hyperlink \l "_toc402448994" ,{ n鄗 _h0膵h蔛歔h濺誰 pageref _toc402448994 \h 15
hyperlink \l "_toc402448995" 孨0_h0膵h蔛歔h濺誰?uag>k pageref _toc402448995 \h 15
hyperlink \l "_toc402448996" n _h pageref _toc402448996 \h 15
hyperlink \l "_toc402448997" 孨 膵h pageref _toc402448997 \h 15
hyperlink \l "_toc402449002" n 歔h pageref _toc402449002 \h 17
hyperlink \l "_toc402449003" 踁 ~{t t pageref _toc402449003 \h 17
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13.2 :wy絜錧s愶崉v歔鄀
13.4 厤'y鯪孴厤蛻鯪袕搹剉歔鄀
14ny榶b芉婲鯪剉~{
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19裇s篘
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23裿t錧 z^
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24 愾n錧 z^
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g剉rs篘
28錧 z舃軴
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35俧\p絜錧孴
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38衏mr銁錧
38.1 r銁錧錯 g
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46km蠎>e縹
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48裇s篘汷擽pg檈孴錧 z緥y
48.1 裇s篘/f&t汷擽pg檈緥y
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n汷擽pg檈孴錧 z緥y ,gag
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48.8 裇s篘汷擽pg檈孴錧 z緥y剉t t錧 z觺梴筫_鄀0
49bs篘菓-峆g檈孴錧 z緥y
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n t錧 g剉錧 z瀃絜 t鰁(wo(umr椣~裇s篘孴裿tusmonxt筫颯瀃絜 &tr裇s篘 gcg
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51絜錧緥y孴4n鰁緥絜
51.2 裇s篘衏汷剉絜錧緥y孴4n鰁緥絜鄀0
53悥=呭] z孴-n魰寶6e
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55錧 z諎f?55.1 /f&t梺壵媐??"
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n?u0
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56錧 z豐鬴
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58銁錧寶6e
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?? t t錧 z鄀usmo錧 z孴錧 z钀mo剉 ,g>k
n?u0
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59:w?嶜nn(嵪戄o頞
59.6 :w?嶜n g剉歔 c?uag>kgbl?0
59.8 錧 z(嵪戄o頞剉歔 c?uag>kgbl?0
63俧r褢潣
63.1 t t錧 z剉俧r褢潣:n cq0
65俧0o鱊
65.3 ^椲bhnn錧 z剉俧0o鱊褢潣:n cq0
66衏mr銁錧vyn飲 gt?p9?66.1 衏mr銁錧vy剉歔
?" 歔衏mr銁錧vy剉 ,g>k
n?u0
?? 歔衏mr銁錧vy剉 蟢錯哠)y擽vy潣:n cq 衏mr銁錧vy剉g貧p枬?f ncq0
66.2 飲 gt?p9崉v歔
(1) 蟢錯哠)y擽t嵷n潣:nt t鱊>k剉1.50 n
nno嶯蟢)ynncq0
(2) 飲 gt?p9?g貧p枬?f c?uag>kgbl? cq0
67o(?o鱊vy
67.1 o(?o鱊vy剉歔
?" 歔o(?o鱊vy剉 ,g>k
n?u
?? 歔o(?o鱊vy剉i{
67.2 o(?o鱊vy剉衏n/e豊
??齎禰(嵪慥y t t鱊>k剉3% ss_________________cq
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68t t鱊>k剉歔n宼e
68.2 t t鱊>k剉宼e郪 }s靊
?" 錧 z蠎剉op頬
?" 錧 z豐鬴
?? ir鱊蔛t鐍誰媉誰膲剉豐s
?" 9?u"}t崑n鯪b裇s篘 ?崉vvq諲臽礠
?" 錧 z 愾nt:g刧裇^剉 愾n宼e
?? vq諲宼e郪 }
72錧 z豐鬴婲鯪
72.4 錧 z豐鬴 黐魜鼅tus鱊宼e剉筫誰
?" ct t?uag>k剉膲歔宼e0
?? c錘 n筫誰宼e
73錧 z蠎剉op頬婲鯪
73.2 錧 z蠎剉op頬 黐魜r钀ry樺] z9嵱~梴鱊宼e剉筫誰
?" ct t?uag>k剉膲歔宼e0
?? c錘 n筫誰宼e
73.3 錧 z蠎剉op頬 黐魜猚絜y橆v9?宼e剉筫誰
??? ct t?uag>k剉膲歔宼e0
??" c錘 n筫誰宼e c81.12 gbl?0
75皊:w~{翄婲鯪
75.3 皊:w~{翄jtnx歔剉鰁魰 c?uag>kgbl?0
76ir鱊╩=剫n鯪
76.1 宼ebs篘菓-峆g檈緥y剉pg檈緥y0絜錧:g癶9崉v筫誰
n 絜錧踒hy橆v錧 g
n厤菑12*ng剉 t tnus-nhf剉鶹歔鼅tus鱊
n郪砇0pg檈i{^:w鱊k
n郪ir鱊╩=?€宼e剉 ,g>k
n?u0
?? ir鱊╩=剠嵡?t t?uag>k膲歔剉e^ 擽宼et t鱊>k 宼epenc歔俌 n
(1) 鶹歔鹼pea :n
(2) 篘錧cg蛻鹼peb :n
(3) :g癶餝韘cg蛻鹼pec :n
(4) k{cg蛻鹼ped :n
(5) vq諲d崘n剉cg蛻鹼pe
76.2 宼et t鱊>k錯 g
?? 踒h錧 z剉悿n昩h噀鯪*bbk錯 g
?? ^椲bh錧 z剉t t藌鰁魰
78/e豊婲y?78.2 梴)ro`剉)r噑
?" cgq-n齎篘l鰯l堁s^剉 t g t{|7?k)r噑0
?? vq諲:n 0
79剺豊>k
79.1 剺豊>k剉歔
?? 歔剺豊>k剉 ,g>k
n?u0
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,g錧 z剉t t鱊:n? cq 剺豊>k:nt t褢潣剉 % 褢潣:n? cq0
vq/e豊濺誰蔛礲cb筫_ c,gag gsq膲歔nx歔0
79.2 剺豊>k/e豊3u鲖剉歔
??(1) cgq28.1>k膲歔衏汷e\舃軴v^~{,gt tos畫fn
??"(2) t裇s篘衏汷n剺豊>ki{潣剉剺豊>k軴齉剉ck,g0
? c?uag>k剉歔 ghe g蜰蜰鷁緥tusmo ct t膲歔/e豊錧 z剺豊>k髞剺豊>kcb轛t14)y:nbk
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79.4 剺豊>k礲cb筫_
?? 剺豊>k cgq g-n擽/e豊錧 z>k剉 %cb轛 魐0rcb孾:nbk0
?" vq諲筫_
cb轛錧 z剺豊>k剉鰁魰0詋婳 cbs篘孾b剉錧\o蠎nt tbs鱊cbd枂n踒h篘俧r褢潣 剉詋婳cb轛 s_/}孾b錧\o蠎緩0rt tbs鱊cbd枂n踒h篘俧r褢潣 剉60鰁cb轛hq钀剺豊>k 錧 z_錧t 錧 z剺豊>k擽蜰錧 z蹚>k-n?kcb轛 wqso c nh坓bl?
剺豊>kcb轛詋婳h?騗孾錧\o蠎nt tbs鱊kn詋cbd杽榊u褢 cb轛剺豊>k剉詋婳/}cb轛詋婳20%d"a 30101030%d"a 40203040%d"a 50306050%d"ad"6040100鑜a=騗孾b錧\o蠎/t tbs鱊cbd杽榊u褢
80塠hq噀f絜錧9?80.1 塠hq噀f絜錧9崉v匭筟0凈v孴褢潣剉歔
(1) 塠hq噀f絜錧剉匭筟孴凈v
? " ct t?uag>k剉膲歔 錘皊l?^ nw邁n錧 z鱊漁nc膲歔:n芉0
?"t t蘏筫剉vq諲亯bl皊l?gsq膲鄗6r0
(2) 塠hq噀f絜錧9崉v;`褢潣:n? cq0
80.2 塠hq噀f絜錧9崉v剺豊褢潣0/e豊濺誰孴礲cb筫_
? ? ct t?uag>k剉膲歔0
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81蹚>k
81.1 /e豊 g魰
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n厤菑騗孾錧\o蠎剉80n
n厤菑bst t鱊cbd栛bh篘剺yu褢剉800
? ",g g魰擽/e豊bcbyucb轛 剉vq諲>ky?
c^ nw^轢^篘l?e淾濺lq匰l徰s^鷁訷sq嶯
0^轢^鷁緥錧 z砇≧軴i栄憽{t濺誰 0剉愬wwz淾濺02009048鱏 濺誰/e豊鷁緥錧 z砇≧軴i栄?0
81.2 g-n豊>k剉gnop枬?n cq0
82銁錧觺梴n觺梴>k
82.1 觺梴剉 z廭孴鰁p?
?" ct t?uag>k剉膲歔濺t0
??
n ct t?uag>k剉膲歔 濺t觺梴 z廭孴鰁p?n
82.2 觺梴>k/e豊
1 鍌,gy橆v:n硚eqt^y橆vr剉?e淾昩d峺橆v {榞bl?0^轢^?e淾昩d峺橆v濺誰 0^轢^篘l?e淾銷,{51鱏 ,{as nag膲歔 :gsq鶴wq剉觺済\o:n,gy橆v鱊>k觺梴剉漁nc0
2 錧 z孾錧寶6et\>k0
84(嵪戄o翄褢
84.2 (嵪戄o翄褢剉褢潣蔛cbyu
(1) (嵪戄o翄褢剉褢潣
?? ct t?uag>k剉膲歔 ss ct t鱊>k剉30
?" vq諲:nt t鱊>k剉5%0
(2) (嵪戄o翄褢剉cbyu
?? ct t?uag>k剉膲歔 蜰蟢!k擽/e豊賬bs篘剉錧 z>ks靊蹚>k孴觺梴>k -ncb
yu cbyu剉詋婳:n3%0
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錧 z觺梴蟸^"?e钀钑8ht 2u筫 cgq
0^轢^,g鶺,g鷁緥y橆v"?e'`d嵮懫?n/e豊瀃絜濺誰 0/e豊觺梴>k 觺梴>k豊髞觺梴鱊剉95 觺梴鱊剉5yu\o:n錧 z(嵪戄o翄褢0
84.3 (嵪戄o翄褢剉詮貜鰁魰(嵪戄o翄褢卂軴頞 g醤t鄀o` 詮貜0
85g葉n梴豊>k
85.1 g葉觺n3u鲖jt
jt衏齆pe 齆
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86t t塏畫
86.4 塏畫屻?b歔:g刧
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1
2
3
86.6 蘏筫 ta 愰b nrn蛓筫_銐砆塏畫
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91軴芠亯bl
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94t t齆pe
94.1 衏汷t t噀,g
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94.2 t tor,g剉齆pe 齆 vq-n裇s篘 齆 bs篘 齆0
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tb講鄗
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no侺?n req褳
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t孨t^0y!k輳膲剉 俧\p昩h
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